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NEUTRALITÀ FISCALE (FISCAL NEUTRALITY): the characteristic of a single tax, or of a whole tax system, of not influencing, thus changing, the taxpayers’ (whether they are physical or juridical persons) decisions and behaviour and, consequently, of not conditioning economic activity and production.

NOTA DI ACCREDITO (CREDIT NOTE): a document, having the same structure as the invoice, given by the assignor in order to make a downward variation following the detection of inaccuracies or non-existent operations in the original invoice.

NOTIFICA (NOTIFICATION): act through which the addressees are informed of other acts of a substantive nature (for example, verification notice). In fiscal matters, it can be sent by ordinary mail, directly and, subordinately, through intermediaries. Direct notification is regulated by certain rules, including the obligation to deliver the notification deed; it must be signed by the recipient, and the confidential content of the notified act must be protected.

NUCLEO FAMILIARE (FAMILY UNIT): in fiscal matters, it indicates all the people living in the same house, generally connected by a family relationship.

NUDA PROPRIETA’ (BARE OWNERSHIP): the right the owner retains when another subject has the usufruct of his/her property. When the usufruct expires full ownership is automatically restored.